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A UNED tutor inquired about the applicable personal income tax (IRPF) withholding rate for their earnings. The Directorate General for Taxes (DGT) ruled that, as the relationship is stable rather than occasional, the general withholding regime must be applied instead of the special rate for courses or lectures.
Question raised: Type of withholding rate applicable to the income received as a tutor for the Associated Centers.
The income of UNED tutor professors constitutes employment income. The applicable withholding rate is the general rate provided for in Article 80.1.1º of the IRPF Regulations, as the relationship with the payer is not occasional, but rather falls within a stable link for each academic year. The special rate under Article 80.1.4º intended for occasional activities is excluded.
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